Aspial Corporation Balance Sheet

Financials in millions SGD. Fiscal year is January - December.

Millions SGD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	102.42	63.14	53.84	53.52	43.3
Short-Term Investments	0.07	3.79	6.7	7.25	7.41
Trading Asset Securities	-	0.05	0.09	0.09	0.09
Cash & Short-Term Investments	102.49	66.97	60.64	60.86	50.8
Cash Growth	53.03%	10.45%	-0.37%	19.81%	-8.61%
Accounts Receivable	1,112	641.08	555.04	531.57	556.42
Other Receivables	3.1	11.03	10.79	26.27	5.46
Receivables	1,115	848.04	639.71	557.84	561.88
Inventory	328.61	331.25	349.31	417.83	408.46
Prepaid Expenses	3.52	3.6	3.24	5.02	4.8
Other Current Assets	-	14.91	1.52	0.75	1.1
Total Current Assets	1,550	1,265	1,054	1,042	1,027
Property, Plant & Equipment	325.43	311.52	291.63	290.23	281.29
Long-Term Investments	102.77	98.78	122.06	122.01	130.14
Goodwill	-	15.88	5.68	3.22	3.22
Other Intangible Assets	25.34	11.44	10.29	7.68	6.22
Long-Term Deferred Tax Assets	2.43	1.48	2.46	2.04	4.22
Other Long-Term Assets	79.48	75.32	112.11	146.8	164.43
Total Assets	2,085	1,779	1,599	1,614	1,617
Accounts Payable	424.35	12.4	10.19	14.33	11.07
Accrued Expenses	-	33.64	27.99	33.07	31.71
Short-Term Debt	-	438.27	380.08	347.8	295.01
Current Portion of Long-Term Debt	617.05	370.13	211.4	200.56	360.77
Current Portion of Leases	24.12	25.14	22.98	22.55	23.57
Current Income Taxes Payable	18	10.78	8.85	17.31	16.32
Other Current Liabilities	12.71	34.59	36.23	55.99	25.27
Total Current Liabilities	1,096	924.94	697.72	691.6	763.72
Long-Term Debt	367.51	243.3	305.94	424.35	311.56
Long-Term Leases	62.19	74.63	65.47	64.56	59.32
Long-Term Deferred Tax Liabilities	15.15	19.44	25.71	32.5	38.32
Other Long-Term Liabilities	0.37	1	0.66	4.91	6.12
Total Liabilities	1,541	1,263	1,095	1,218	1,179
Common Stock	272.07	272.07	272.07	267.57	267.57
Additional Paid-In Capital	-	0.91	0.91	0.91	0.91
Retained Earnings	89.89	77.02	71.57	94.9	117.46
Treasury Stock	-2.61	-2.52	-2.3	-1.7	-1.48
Comprehensive Income & Other	52.84	58.95	75.49	-49.41	-31.74
Total Common Equity	412.19	406.44	417.74	312.28	352.73
Minority Interest	131.83	109.44	85.41	84.09	84.8
Shareholders' Equity	544.02	515.88	503.15	396.37	437.53
Total Liabilities & Equity	2,085	1,779	1,599	1,614	1,617
Total Debt	1,071	1,151	985.87	1,060	1,050
Net Cash (Debt)	-968.38	-1,084	-925.23	-998.95	-999.43
Net Cash Per Share	-0.44	-0.49	-0.42	-0.46	-0.49
Filing Date Shares Outstanding	2,218	2,220	2,220	2,158	2,166
Total Common Shares Outstanding	2,218	2,220	2,207	2,163	2,166
Working Capital	453.78	339.84	356.7	350.71	263.32
Book Value Per Share	0.13	0.12	0.13	0.14	0.16
Tangible Book Value	386.85	379.12	401.77	301.38	343.28
Tangible Book Value Per Share	0.11	0.11	0.12	0.14	0.16
Machinery	-	17.69	15.69	46.84	19.79
Construction In Progress	-	1.52	1.13	3.14	1.26

Source: S&P Global Market Intelligence. Standard template. Financial Sources.